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the U.S. Code
1995 U.S. Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 63 - ASSESSMENT
Subchapter D - Tax Treatment of Subchapter S Items
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- Sec. 6241 - Tax treatment determined at corporate level
- Sec. 6242 - Shareholder's return must be consistent with corporate return or Secretary notified of inconsistency
- Sec. 6243 - All shareholders to be notified of proceedings and given opportunity to participate
- Sec. 6244 - Certain partnership provisions made applicable
- Sec. 6245 - Subchapter S item defined
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